Corporation Tax

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For judicial review action of which we have been made aware, all attempts have been made to ensure the correctness of information relating to judicial review of decisions of the Montana Tax Appeal Board. All critical information should be independently verified.

US West v. Department of Revenue, CT-2005-4, 09/11/06, PDF, 65 kb) (Taxpayer appealed to the First Judicial District in Lewis and Clark County on November 8, 2006. The Department of Revenue assessment was upheld in district court. The taxpayer appealed the district court decision to the Montana Supreme Court in July 2007. The matter has been fully briefed and the parties are waiting for a decision. The Montana Supreme Court issued its decision on April 18, 2008 in which the majority affirmed, in part, and reversed, in part, the decision of the Montana Tax Appeal Board.)

Northwest Farm Credit Services, ACA, v. Department of Revenue , CT-2004-3, 09/01/06, PDF, 80kb) The taxpayers filed a petition for judicial review of this Board's decison to the First Judicial District, Lewis and Clark County, under cause number CDV-2006-884, on December 11, 2006. In its order dated June 23, 2007, the district court affirmed this Board's decision.

Towe Farms, Inc. vs. Dept. of Revenue (Docket No.: CT-1998-6, 12/21/99) (PDF, 22kb) (Taxpayer filed an appeal with the First Judicial District in Lewis and Clark County, under cause number CDV-00-113, on February 16, 2000. In its order dated September 14, 2000, the district court affirmed this Board's decision.

Flat Center Farms, Inc. vs. Dept. of Revenue (Docket No.: CT-1998-3, 4/29/99) (PDF, 27kb) (Taxpayer appealed to the Fifteenth Judicial District in Roosevelt County, under cause number DV-99-59, on September 14, 1999. In its March 28, 2000 decision, the district court reversed this Board's decision and a Motion for Summary Judgment was granted in favor of the taxpayer. The Department of Revenue appealed the district court decision to the Montana Supreme Court on June 9, 2000. In a decision dated July 9, 2002, the Supreme Court upheld the district court decision reversing this Board's order.)

The Williams Companies, Inc. And Subsidiaries, vs. Dept. of Revenue (Docket No.: CT-1996-1, 7/27/98) (PDF, 69kb) (Taxpayer filed an appeal in the First Judicial District in Lewis and Clark County, under cause number BDV-99-135, on February 24, 1999. In an order dated December 1, 2000, the district court dismissed the appeal pursuant to a stipulation between parties to the appeal.)